Property tax is a form of taxation payable by real estate owners on their holdings because of their ownership or possession of the property. In Malaysia, a property tax revaluation is done once every five years or within an extended period as determined by the state government. However, the Ministry of Housing and Local Government Malaysia has recorded that most local authorities have not revalued their property for almost 35 years. Thus, the researchers conducted a focus group interview to identify the impediments in a revaluation of property tax among local authorities. The participants consisted of forty-three (43) officers from twentytwo (22) local authorities in the West of Malaysia. Data from focus groups identified were transcribed and analyzed using thematic analysis. Findings from the focus group revealed four (4) main impediment factors, namely (1) lack of knowledge in property tax revaluation paperwork, (2) lack of workforce, (3) cost constraints, and (4) time-consuming.

Property tax plays an essential role in funding local government overheads to provide basic services for residents. However, too little research has stressed the importance of property tax assessment quality, especially in terms of reassessment. The absence of a regular and frequent reassessment process leads to distortions in tax payments, lower revenue generation, and a higher risk of significant increases in tax liability. A preliminary survey was conducted to unpack the determinants of property tax reassessment to address this issue. Survey data from 37 officers revealed that nine of the identified determinants have a significant and positive impact on the successful implementation of property tax reassessment in Malaysia, with staff capacity an essential aspect. The neighbouring municipality influence appears to play a less impactful role. These findings highlight the success factors in conducting property tax reassessment activity, which would assist the long-term success of local authorities. Despite the importance of property tax implementation for the local authorities, this research suggests that organisations should also ensure the quality of property tax and its frequent reassessment to enhance overall performance.

Stratified development has become a trend nowadays and still expanding to suit with the scarcity of land. During the implementation of the early Strata Titles Act, there are many issues and disputes raised in terms of its legislation, rule and regulation, implementation, management and maintenance. One of the issues is the establishment and implementation of share unit formula to strata building. Recently, the government of Malaysia has formulated and approved the new Act which is called the Strata Management Act 2013 whereby several amendment has been made to strengthen and improve the current exercise and give a new breath to strata building development. The objective of this paper is to study the establishment of Share Unit Formula for strata residential building in Klang Valley and the implication of the new provision to house buyers and unit owners. A quantitative survey has been done by conducting interviews with the professionals in the industry. The findings of the research revealed that there are many advantages obtained by the house buyers and unit owners due to the latest enforcement. Besides promotes transparency and accountability in the housing development industry, it is also help to encourage an efficient application of simultaneous vacant possession of Strata Title to the unit buyers.

Malaysia’s property tax reassessment practices have recently revealed a previously hidden phenomenon that insufficient numbers of local authorities had undertaken a revaluation. The situation raises the question of what causes variations in property tax reassessment performance and which factors contribute to these variations. Hence, this study investigates the role of intellectual capital (IC) and its components in property tax reassessment performance among Malaysian local authorities. Data were collected using structured questionnaires from a sample of 155 officers from local authorities operating in West Malaysia. Structural equation modelling (SEM) was employed to examine the hypotheses using the SmartPLS 4.0.8.2 version of the partial least squares technique. The analysis results demonstrate that only relational capital significantly affects property tax reassessment performance, whereas human and structural capital have no equivalent relationship. Intriguingly, significant interrelationships were observed among the components of IC. The research model adds theoretical value to the discourse of organizational psychology, knowledge management, and property tax reassessment management. The significant positive relationship on relational capital resulting from this research indicates that the multiple stakeholder’s behaviours impacted reassessment work. This study offers practical managerial implications for the related parties: local authorities, public institutions and other stakeholders. The findings will change the manager’s behaviour in realizing the importance of IC and making effective strategies to improve their property tax reassessment performance.